Chapter 79, TAXATION

79-4601. Private foundation; corporation as; acts prohibited. No corporation which is a "private foundation" as defined in § 509 (a) of the internal revenue code of 1954, shall (a) engage in any act of "self-dealing" (as defined in § 4941 (d) of the internal revenue code of 1954)…

79-4602. Same; distribution required. Each corporation which is a "private foundation" as defined in § 509 of the internal revenue code of 1954 shall distribute, for the purposes specified in its articles of organization, for each taxable year, amounts at least sufficient to avoi…

79-4603. Application of act; exceptions. The provisions of K.S.A. 79-4601 and 79-4602 shall not apply to any corporation to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the articles of organization or ot…

79-4604. Authority of courts and attorney general not impaired. Nothing in this act shall impair the rights and powers of the courts or the attorney general of this state with respect to any corporation. History: L. 1971, ch. 313, § 4; July 1.

79-4605. Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited. (1) In the administration of any trust which is a "private foundation," as defined in § 509 of the internal revenue code of 1954, a "charitable trust," as defined in § 4947…

79-4606. Same; distribution required. In the administration of any trust which is a "private foundation" as defined in § 509 of the internal revenue code of 1954, or which is a "charitable trust" as defined in § 4947 (a) (1) of the internal revenue code of 1954, there shall be di…

79-4607. Application of act; exceptions. The provisions of K.S.A. 79-4605 and 79-4606 shall not apply to any trust to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the instrument governing such trust and …

79-4608. Authority of courts and attorney general not impaired. Nothing in this act shall impair the rights and powers of the courts or the attorney general of this state with respect to any trust. History: L. 1971, ch. 314, § 4; July 1.

79-4801. State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transfers to state general fund; transfers to attracting professional sports to Kansas fund. There is hereby created the state gaming revenues fund in the state treasury. All moneys cred…

79-4803. State gaming revenues fund; transfers to juvenile alternatives to detention fund, administration and authorized uses; transfers to correctional institutions building fund. (a) After the transfer of moneys pursuant to K.S.A. 79-4806, and amendments thereto: (1) An amount …

79-4804. State gaming revenues fund; transfers to state economic development initiatives fund; authorized allocations and uses, accounts created; investment by director of investments, disposition of proceeds; transfers of moneys to state water plan fund. (a) After the transfer o…

79-4805. Problem gambling and addictions grant fund; purpose; authorized expenditures; annual report. (a) There is hereby established in the state treasury the problem gambling and addictions grant fund. All moneys credited to such fund shall be used only for the awarding of gran…

79-4806. Transfers to problem gambling and addictions grant fund. On July 1 of each year or as soon thereafter as sufficient moneys are available, $100,000 credited to the state gaming revenues fund shall be transferred and credited to the problem gambling and addictions grant fu…

79-5020. Authority to levy taxes in addition to aggregate levy limit, when. The governing body of any township, city or county which has eliminated the tax on intangible personal property pursuant to an election authorized by K.S.A. 79-3109, and amendments thereto, is authorized …

79-5038. Same; expiration. The provisions of K.S.A. 79-5021 to 79-5036, inclusive, and amendments thereto, shall expire on July 1, 1999. History: L. 1990, ch. 66, § 9; L. 1991, ch. 279, § 3; L. 1993, ch. 256, § 1; L. 1995, ch. 269, § 3; L. 1996, ch. 264, § 4; L. 1997, ch. 135, § …

79-5039. Computation of taxing subdivision bonded indebtedness limitation, election. (a) The governing body of any taxing subdivision may elect to have the bonded indebtedness limitation of the taxing subdivision computed on the basis of a percentage of assessed valuation, which …

79-5040. Suspension of tax levy limitations. In 1999, and in each year thereafter, all existing statutory fund mill levy rate and aggregate levy rate limitations on taxing subdivisions are hereby suspended. History: L. 1999, ch. 154, § 72; May 27. Cross References to Related Sect…

79-5101. Definitions. As used in this act the term "motor vehicle" means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, except: (a) Motor vehicles assessed and taxe…

79-5102. Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers. (a) All motor vehicles, as defined by K.S.A. 79-5101, shall be valued and taxed under …

79-5103. Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles. (a) For the year 1981 and thereafter, the department of revenue shall annually adopt a schedule for determining the value of …

79-5104. Classification schedule; rebuilt salvage vehicles. (a) All motor vehicles subject to taxation under the provisions of this act shall be classified according to the following schedule: Class 1$0- $ 749 Class 2750- 1,499 Class 31,500- 2,249 Class 42,250- 2,999 Class 53,000…

79-5105. Imposition of tax; amount; computation; minimum tax. (a) A tax is hereby levied upon every motor vehicle, as the same is defined by K.S.A. 79-5101, and amendments thereto, in an amount which shall be determined in the manner hereinafter prescribed, except that: (1) (A) F…

79-5105a. Computation of tax imposed upon certain vehicles; payment date. Notwithstanding any other provision of law to the contrary, for tax year 1998, and for each tax year thereafter, the amount of personal property tax imposed upon motor vehicles having a gross vehicle weight…

79-5106. Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs. (a) Taxes imposed upon motor vehicles under the provisions of this act shall be levied annually for the period prescribed by article 1 of chapter 8 …

79-5107. Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles. (a) Except as provided in subsection (e), the tax imposed by this act upon any motor vehicle, other than a motor vehicle that replaces a motor vehicle previously …

79-5108. Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials. (a) The secretary of revenue shall provide county officials of the several counties with copies of manuals for the taxati…

79-5109. Allocation and distribution of tax receipts; payment of tax receipts to the state. (a) All moneys received from taxes levied upon motor vehicles under the provisions of K.S.A. 79-5101 to 79-5115, inclusive, and amendments thereto, shall be allocated to the tax levy unit …

79-5110. Apportionment of moneys among tax levy funds; time for crediting. Moneys received by taxing subdivisions from taxes levied under the provisions of K.S.A. 79-5101 et seq. shall be apportioned to each tangible property tax levy fund of each taxing subdivision in the propor…

79-5111. County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms. For the purpose of preparing budgets, the county treasurer of each county shall estimate the amount of money the state, county and each taxing subdivision in the …

79-5114. Delinquent tax; interest. All taxes levied upon motor vehicles under the provisions of this act which remain due and unpaid after the date prescribed for the payment thereof shall be subject to interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, o…

79-5114a. Unlawful acts; penalties. It shall be unlawful and constitute a misdemeanor, punishable by a fine not exceeding an amount equal to the amount of the tax due, for any person with fraudulent intent to fail to pay the tax imposed pursuant to the provisions of K.S.A. 79-510…

79-5115. Rules and regulations. The secretary of revenue is hereby directed to adopt such rules and regulations as are necessary to administer and carry out the provisions of this act. History: L. 1979, ch. 309, § 17; January 1, 1980. Attorney General's Opinions: Personal propert…

79-5116. Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens. Whenever the owner of a motor vehicle subject to taxation under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated has failed to pay …

79-5116a. Cancellation of motor vehicle tax when donated to charitable organization. Notwithstanding the provisions of any law to the contrary, the tax imposed upon a motor vehicle pursuant to K.S.A. 79-5101 et seq., and amendments thereto, which is delinquent and more than one y…

79-5117. Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues. (a) In addition to the tax imposed pursuant to the Kansas retailers' sales tax act, there is hereby imposed an excise tax at…

79-5118. Taxation of recreational vehicles; definitions. As used in K.S.A. 79-5119 to 79-5125, inclusive, and amendments thereto, "recreational vehicle" means a vehicular-type unit built on or for use on a chassis and designed primarily as living quarters for recreational, campin…

79-5119. Same; due date; exemption from property tax. All recreational vehicles, as defined in K.S.A. 79-5118, and amendments thereto, shall be taxed under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, and shall not be subject to property or ad v…

79-5120. Same; imposition of tax; computation of amount; due date; tax situs. (a) A tax is hereby levied upon every recreational vehicle, as the same is defined by K.S.A. 79-5118, and amendments thereto, in the amount of: (1) $70 plus $.90 cwt for a model year five years or less …

79-5121. Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel. (a) Except as provided in subsection (e), the tax imposed by K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, upon any recreational vehicl…

79-5122. Same; forms and information to be provided by secretary of revenue and county officials. (a) The secretary of revenue shall provide county officials of the several counties with such information and forms as may be necessary for the administration of the provisions of K.…

79-5123. Same; allocation and distribution of tax receipts; apportionment to tax levy funds. All moneys received from taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be allocated and distributed t…

79-5124. Same; delinquent tax; interest; amnesty. (a) All taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, which remain due and unpaid after the date prescribed for the payment thereof shall be subject t…

79-5125. Same; rules and regulations. The secretary of revenue is hereby authorized to adopt such rules and regulations as are necessary to administer the provisions of K.S.A. 79-5118 to 79-5124, inclusive, and amendments thereto. History: L. 1994, ch. 237, § 8; January 1, 1995.

79-5201. Taxation of marijuana and controlled substances; definitions. As used in this act: (a) "Marijuana" means any marijuana, whether real or counterfeit, as defined by K.S.A. 21-5701, and amendments thereto, which is held, possessed, transported, transferred, sold or offered …

79-5202. Same; imposition of tax; rates; measurement. (a) There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by K.S.A. 79-5201, and amendments thereto, at the following rates: (1) On each gram of marijuana, or each portio…

79-5203. Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations. (a) The director of taxation shall administer this act. All tax payments required pursuant to this act shall be made to the director, and shall be accompanied by a retur…

79-5204. Same; evidence of payment required; purchase of stamps; validity; tax payable, when. (a) No dealer may possess any marijuana, domestic marijuana plant or controlled substance upon which a tax is imposed pursuant to K.S.A. 79-5202, and amendments thereto, unless the tax h…

79-5205. Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure. (a) At such time as the director of taxation shall determine that a dealer has not paid the tax as provided by K.S.A. 79-52…

79-5206. Same; report and return confidential. Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer in any criminal pro…

79-5207. Same; examination of records by director; subpoenas. For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any t…